This is not a question about make, it is a question about the semantic of the #include
directive.
The problem is, that there is no file at the path "../StdCUtil/StdCUtil/split.h". This is the path that results when the compiler combines the include path "../StdCUtil" with the relative path from the #include
directive "StdCUtil/split.h".
To fix this, just use -I..
instead of -I../StdCUtil
.